Sala Corporation Uses the Weighted-Average Method in Its Process Costing

Multiple Choice

Sala Corporation uses the weighted-average method in its process costing system. The Fitting Department is the second department in its production process. The data below summarize the department's operations in March.
The Fitting Department's cost per equivalent unit for conversion cost for March was $2.64.
How much conversion cost was assigned to the units transferred out of the Fitting Department during March?

A) $118,800.00
B) $131,472.00
C) $126,508.80
D) $143,616.00